2026 Regular Session
HB 4895
Relating to establishing an unborn child tax credit
In Committee
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill proposes to establish a West Virginia income tax credit for residents who carry unborn children. Beginning in tax year 2027, taxpayers would be eligible for a $2,000 exemption for each unborn child they are carrying. The bill modifies existing provisions regarding personal exemptions to include this new credit, and also addresses exemptions for surviving spouses and those with zero federal tax exemptions.
Key provisions
- Creates a $2,000 West Virginia income tax exemption for each unborn child carried by a resident individual, starting in tax year 2027.
- Modifies existing provisions regarding personal exemptions to accommodate the new credit.
- Addresses exemptions for surviving spouses, providing an additional $2,000 exemption for two years after the death of a spouse.
- Includes provisions for individuals with zero federal tax exemptions due to section 151(d)(2) of the Internal Revenue Code, allowing a single $500 exemption.
Who is affected
- West Virginia residents
- Taxpayers
- Individuals who carry unborn children
Notable changes
- Adds a new exemption for unborn children to the West Virginia personal income tax.
- Updates exemption amounts over time, aligning with federal tax changes.
- Includes provisions for surviving spouses to receive additional exemptions.
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